Excess burden of taxation

Concept
type: Class

alternative label
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:altLabel is the class of RDF plain literals.
sub property of: label
definition: An alternative lexical label for a resource.

has broader
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree).
sub property of: Transitive
definition: Relates a concept to a concept that is more general in meaning.

has exact match
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.
sub property of: closeMatch
definition: skos:exactMatch is used to link two concepts, indicating a high degree of confidence that the concepts can be used interchangeably across a wide range of information retrieval applications. skos:exactMatch is a transitive property, and is a sub-property of skos:closeMatch.

is in scheme
definition: Relates a resource (for example a concept) to a concept scheme in which it is included.

preferred label
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:prefLabel is the class of RDF plain literals.
comment: A resource has no more than one value of skos:prefLabel per language tag.
sub property of: label
definition: The preferred lexical label for a resource, in a given language.

has related
comment: skos:related is disjoint with skos:broaderTransitive
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.

has related match
sub property of: has related
sub property of: mappingRelation
definition: skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes.

Excess burden of taxation
label: Excess Burden @de
label: Zusatzlast der Besteuerung @de
label: Deadweight loss of taxation

Descriptor
type: Class

STW Thesaurus for Economics
type: Dataset
type: ConceptScheme
label: Standard-Thesaurus Wirtschaft @de

Average tax rate
type: Descriptor
type: Concept
label: Steuerquote @de
label: Steuerlast @de
label: Steuerbelastungsvergleich @de
label: Abgabenquote @de
label: Steuerbelastung @de
label: Teilsteuerrechnung @de
label: Tax burden
narrower: Deadweight loss of taxation

Deadweight loss of taxation
type: Descriptor
type: Concept
is part of: STW Thesaurus for Economics
gvkppn: 091358760
label: Zusatzlast der Besteuerung @de
label: Excess Burden @de
label: Steuerkeil @de
label: Excess burden
label: Tax wedge
broader: V.09.04.01 Theory of taxation
broader: Tax capitalization
broader: Average tax rate
is in scheme: STW Thesaurus for Economics
related: Distortionary taxation
related match: Steuer / Wirkung

Tax capitalization
type: Concept
type: Descriptor
label: Steuerüberwälzung @de
label: Tax incidence
label: Steuerkapitalisierung @de
label: Tax shifting
label: Inzidenz von Steuern @de
label: Steuerinzidenz @de
narrower: Deadweight loss of taxation

Distortionary taxation
type: Descriptor
type: Concept
label: Verzerrende Steuer @de
label: Tax distortion
related: Deadweight loss of taxation

V.09.04.01 Theory of taxation
type: Thsys
type: Concept
label: Steuertheorie @de
label: V.09.04.01 Steuertheorie @de
label: Theory of taxation
narrower: Deadweight loss of taxation
notation: V.09.04.01

Steuer / Wirkung
label: Steuerwirkung @de
related match: Deadweight loss of taxation